Kaneko, Stuart A

Mr. Kalfayan received a Bachelor of Science degree in Accounting from the University of San Diego in 1982. He was a member of the honors fraternity Beta Alpha Phi on campus and graduated with honors in his major. He received his Juris Doctor degree in 1985 from University of San Diego School of Law.

Upon graduation, Mr. Kalfayan was employed for three years with the international firm of Arthur Andersen & Co. Mr. Kalfayan worked in the tax department, where he provided tax consulting and tax compliance work and in the audit department, where he reviewed financial statements and helped issue audit opinions.

In 1988, Mr. Kalfayan joined the law firm of Borton Petrini & Conron becoming a partner in 1991. Mr. Kalfayan specialized in business litigation and transactional matters including real estate transactions, general commercial transactions, corporate work, partnership work, tax litigation or consulting work, contract disputes, and large acquisition work. Mr. Kalfayan is also an experienced trial attorney and has handled a number of civil trials before a jury and several major appeals.

In August 1993, Mr. Kalfayan became of counsel to the Law Offices of James C. Krause, and in January 1994, he became a member of Krause & Kalfayan.

Among the articles authored by Mr. Kalfayan are: Buying A Business (April 15, 1993) in Business and Industry News Vol. 3, No. 2; Building a Business: Tools for the Entrepreneur (August 1, 1993) In Business & Industry News Vol. 3, Number 9; Reducing Your Property Taxes in the San Diego Business and Tax Forecast Magazine, December 1991. Seminars conducted by Mr. Kalfayan include: California Sales & Use Tax, Lorman Education Services, December 5, 1991; Business and Finance Conference at Jack Murphy Stadium, December 5, 1990; Estate Planning with Prudential Bache, Spring of 1990.